Deductions from salaries
Deductions from salaries.
16. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely:—
85 [(i) 86 [a deduction of] 87[ 88 a sum equal to thirty-three and one-third per cent of the salary or twelve thousand rupees, whichever is less]].
90 [Explanation 91 [***]: For the removal of doubts, it is hereby declared that where, in the case of an assessee, salary is due from, or paid or allowed by, more than one employer, the deduction under this clause shall be computed with reference to the aggregate salary due, paid or allowed to the assessee and shall in no case exceed the amount specified under this clause;]
( ii) 93[a deduction] in respect of any allowance in the nature of an entertainment allowance specifically granted to the assessee by his employer—
( a) in the case of an assessee who is in receipt of a salary from the Government, a sum equal to one-fifth of his salary (exclusive of any allowance, benefit or other perquisite) or five thousand rupees, whichever is less; and
( b) in the case of any other assessee who is in receipt of such entertainment allowance and has been continuously in receipt of such entertainment allowance regularly from this present employer from date before the 1st day of April, 1955, the amount of such entertainment allowance regularly received by the assessee from his present employer in any previous year ending before the 1st day of April, 1955, or a sum equal to one fifth of his salary (exclusive of any allowance, benefit or other perquisite) or seven thousand five hundred rupees, whichever is the least;
94 [(iii) a deduction of any sum paid by the assessee on account of a tax on employment with the meaning of clause (2) of article 276 of the Constitution, leviable by or under any law.]